Instructions For Form Ct-1120cr - Combined Corporation Business Tax Return

Extension Request

Pay by Mail: Make check payable to Commissioner of

The combined group may request an extension of time to file

Revenue Services. To ensure payment is applied to your

the annual return by filing Form CT-1120 EXT, Application

account, write “2012 Form CT-1120CR” and your Connecticut

Tax Registration Number on the front of the check. Be sure to

for Extension of Time to File Corporation Business Tax Return,

sign your check and paper clip it to your return. Do not send

not later than the first day of the month following the due

cash. DRS may submit your check to your bank electronically.

date of the group’s corresponding federal income tax return

for the income year (April 1 for calendar year taxpayers).

Where to File

In the case of a group not required to file a federal income tax

Mail return with payment to:

return for the income year, the extension request must be filed on

Department of Revenue Services

or before the first day of the fourth month following the end of

State of Connecticut

the income year. Payment of the total tax due must be included

PO Box 2974

with the request. The timely filing of Form CT-1120 EXT will

Hartford CT 06104-2974

automatically extend the due date for six months.

Mail return without payment to:

Visit to file your

Department of Revenue Services

extension request electronically.

State of Connecticut

Form CT-1120 EXT extends only the time

PO Box 150406

to file the tax return. It does not extend the time to pay the

Hartford CT 06115-0406

corporation business tax. Interest on any tax not paid by the

Amended Returns

original due date is computed at 1% per month or fraction of a

month until the tax is paid in full.

For income years beginning on or after January 1, 2006, any

corporation, combined group or unitary group that fails to

Payment Options

include items of income or deduction or makes any other error

Pay Electronically: Visit to use the

on a return must:

Taxpayer Service Center (TSC) to make a direct tax payment.

1. File an amended return using Form CT-1120X, Amended

After logging into the TSC, select the Make Payment Only

Corporation Business Tax Return, that applies to the tax

option and choose a tax type from the drop down box. Using this

option authorizes the Department of Revenue Services (DRS)

year being amended; or

to electronically withdraw a payment from your bank account

2. If the corporation was included in a combined corporation

(checking or savings) on a date you select up to the due date.

business tax return, file an amended combined return on

As a reminder, even if you pay electronically you must still file

Form CT-1120CR, Combined Corporation Business Tax

your return on or before the due date. Tax not paid on or before

Return, that applies to the tax year being amended and check

the due date will be subject to penalty and interest.

the Amended box.

Pay by Credit Card or Debit Card: You may elect to pay

If a corporation or any entity included in a combined or

your tax liability using a credit card (American Express®,

unitary group has filed an amended federal return with the

Discover®, MasterCard®, or VISA®) or comparable debit

IRS and the amendment affects the corporation’s Connecticut

card. A convenience fee will be charged by the service provider.

tax return, then within 90 days of the IRS final determination

You will be informed of the amount of the fee and you may elect

on that amended federal return, the corporation must file

to cancel the transaction. At the end of the transaction you will

Form CT-1120X, and attach a copy of federal Form 1120X,

be given a confirmation number for your records.

Amended U.S. Corporation Income Tax return.

There are three ways to pay by credit card or comparable debit

Corrections to taxable income made by the IRS must be

card:

reported to the Commissioner of Revenue Services on or

•

before 90 days after the final determination of the change. All

by Credit Card;

federal adjustments must be reported on an amended return.

•

Visit: and select State

An extension request for reporting federal audit changes may

be submitted in writing to the Commissioner stating the reason

Payments; or

additional time is required.

•

Call Official Payments Corporation toll-free at

If the adjustment on a Connecticut amended return is not related

1-800-2PAY-TAX (1-800-272-9829) and follow the

to an adjustment made on a federal amended return (e.g. an

instructions. You will be asked to enter the Connecticut

Jurisdiction Code: 1777.

adjustment to Connecticut net income, Connecticut minimum

tax base, a Connecticut apportionment factor, a Connecticut

Your payment will be effective on the date you make the charge.

net operating loss, or a Connecticut corporation business tax

credit), explain the adjustment in detail and attach all appropriate

supporting forms and schedules.

Form CT-1120CR Instructions (Rev. 01/13)

Page 2 of 7

Instructions For Form Ct-1120cr - Combined Corporation Business Tax Return - 2012 Page 2

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